Table of Contents
- Introduction
- Notice to Employers
- Withholding Income Taxes on the Wages of Nonresident Alien Employees
- Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes
- How To Use the Income Tax Withholding and Advance Earned Income Credit (EIC) Payment Tables
- Alternative Methods for Figuring Withholding
- Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
- Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
- Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
This publication contains the new income tax withholding percentage and wage bracket method tables. It also includes the revised advance earned income credit (EIC) payment percentage and wage bracket method tables. The revised formula percentage method, wage bracket percentage method, and combined withholding tables are also found in this publication.
Publication 15-T should be used by employers in conjunction with the information in Publication 15 (Circular E), Employer's Tax Guide. Agricultural employers who use Publication 51 (Circular A), Agricultural Employer's Tax Guide, should also use these tables in lieu of the corresponding tables in Publication 51, and use Publication 15-T in conjunction with the information in Publication 51. Likewise, updated tables are included for Publication 15-A, Employer's Supplemental Tax Guide.
For the calculation of income tax withholding on pensions, the new withholding tables also apply.
These new tables have been developed due to changes to the tax law made in the American Recovery and Reinvestment Act of 2009. The IRS asks that employers begin using these tables in lieu of the applicable previously published tables as soon as possible, but no later than April 1, 2009.
Because this publication combines withholding tables from both the Publication 15 (Circular E), Publication 51 (Circular A), and Publication 15-A, your applicable table may be on a different page from that shown in those publications.Make the notice on page 73 available to employees so that they will be aware of how the new law affects their withholding. A copy of Form W-4, Employee's Withholding Allowance Certificate, is included on pages 71 and 72. Employees do not need to fill out a new Form W-4. These new tables have been developed to apply for withholding for all employees and to take into account all current tax provisions. Employees may submit a new Form W-4 to ensure that the correct amount of tax is being withheld from their pay.
In general, you must withhold federal income taxes on the wages of nonresident alien employees. However, see Publication 515,
Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. You must add an amount
as set forth in the chart below to the nonresident alien's wages solely for calculating the income tax withholding for each
payroll period. You determine the amount to be withheld by applying the income tax withholding tables to the amount of wages
paid plus the additional chart amount. For more information, see Notice 2005-76, 2005-46 I.R.B. 947, available at
www.irs.gov/irb/2005-46_IRB/ar10.html.
As the new withholding tables were developed due to changes to the tax law made by the American Recovery and Reinvestment Act of 2009, the amount to add to a nonresident alien employee's wages for calculating income tax withholding only has been increased. See the chart below for these increased amounts.
Nonresident alien students from India and business apprentices from India are not subject to this procedure.The amount to be added to the nonresident alien's wages to calculate income tax withholding is set forth in the following chart.
Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only
| Payroll Period | Add Additional | |
|---|---|---|
| Weekly | $138.00 | |
| Biweekly | 276.00 | |
| Semimonthly | 299.00 | |
| Monthly | 598.00 | |
| Quarterly | 1,795.00 | |
| Semiannually | 3,590.00 | |
| Annually | 7,180.00 | |
| Daily or Miscellaneous (each day of the payroll period) |
27.60 |
The amounts added under this chart are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. These chart amounts should not be included in any box on the employee's Form W-2, Wage and Tax Statement, and do not increase the income tax liability of the employee. Also, these chart amounts do not increase the social security, Medicare, or Federal Unemployment Tax Act (FUTA) tax liability of the employer or the employee.
This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.
Note.
The following example will deal with the new withholding tables only. For withholding on wages to nonresident alien employees before the new withholding tables were implemented (after February 17, 2009, but not later than April 1, 2009), see Withholding income taxes on wages of nonresident alien employees in section 9 of Publication 15 (Circular E).
Example.
An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on line 6 of Form W-4 (see page 71). The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $276 from the chart above ($776 total). The employer then applies the applicable table (Table 2(a), the table for biweekly payroll period, single persons) by subtracting the applicable percentage method amount for one withholding allowance for a biweekly payroll period from $776 and making the calculations according to the table.
The $276 added to wages for purposes of calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. The $276 added amount also does not affect the social security tax, Medicare tax, or FUTA tax liability of the employer or the employee.
Effective March 2009, the monthly exclusion for combined commuter highway vehicle transportation and transit passes increases to $230 through December 2009. This increase is based on a change in the tax law made in the American Recovery and Reinvestment Act of 2009.
There are several ways to figure income tax withholding. The following methods of withholding are based on the information that you get from your employees on Form W-4, Employee's Withholding Allowance Certificate. See section 9 of Publication 15 (Circular E) for more information on Form W-4.
Adjustments are not required when there will be more than the usual number of pay periods, for example, 27 biweekly pay dates instead of 26.Under the wage bracket method, find the proper table (on pages 7-26) for your payroll period and the employee's marital status as shown on his or her Form W-4. Then, based on the number of withholding allowances claimed on the Form W-4 and the amount of wages, find the amount of federal tax to withhold. If your employee is claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described below. Be sure to reduce wages by the amount of total withholding allowances in Table 1 on this page before using the percentage method tables (pages 5-6).
-
Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. The allowance values are in Table 1, Percentage Method—2009 Amount for One Withholding Allowance, later.
-
Subtract the result from the employee's wages.
-
On this amount, find and withhold the tax in the column for 10 allowances.
If you do not want to use the wage bracket tables on pages 7-26 to figure how much income tax to withhold, you can use a percentage computation based on Table 1 below and the appropriate rate table. This method works for any number of withholding allowances the employee claims and any amount of wages.
Use these steps to figure the income tax to withhold under the percentage method.
-
Multiply one withholding allowance for your payroll period (see Table 1 below) by the number of allowances that the employee claims.
-
Subtract that amount from the employee's wages.
-
Determine the amount to withhold from the appropriate table on page 5 or 6.
Table 1. Percentage Method—2009 Amount for One Withholding Allowance
Payroll Period |
One Withholding Allowance |
|---|---|
| Weekly | $70.19 |
| Biweekly | 140.38 |
| Semimonthly | 152.08 |
| Monthly | 304.17 |
| Quarterly | 912.50 |
| Semiannually | 1,825.00 |
| Annually | 3,650.00 |
| Daily or miscellaneous (each day of the payroll period) | 14.04 |
Example.
A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly wages by 52 weeks to figure the annual wage of $52,000. Subtract $14,600 (the value of four withholding allowances for 2009) for a balance of $37,400. Using the table for the annual payroll period (Table 7(b)) on page 6, $2,812.50 is withheld. Divide the annual tax by 52. The weekly income tax to withhold is $54.09.
Rather than the Wage Bracket Method or Percentage Method described above, you can use an alternative method to withhold income tax. Alternative Methods for Figuring Withholding on page 36 describes some of these alternative methods and contains:
-
Formula tables for percentage method withholding (for automated payroll systems),
-
Wage bracket percentage method tables (for automated payroll systems), and
-
Combined income, social security, and Medicare tax withholding tables.
Additional alternative methods explained on page 36 are annualized wages, average estimated wages, cumulative wages, and part-year employment.
To figure the advance EIC payment, you may use either the Wage Bracket Method or the Percentage Method as explained below. You may use other methods for figuring advance EIC payments if the amount of the payment is about the same as it would be using tables in this booklet. See the tolerances allowed in the chart in Other methods on page 36. See also section 10 in Publication 15 (Circular E) for an explanation of the advance payment of the EIC.
The number of withholding allowances that an employee claims on Form W-4 is not used in figuring the advance EIC payment. Nor does it matter that the employee has claimed exemption from income tax withholding on Form W-4.
If you use the wage bracket tables on pages 29-35, figure the advance EIC payment as follows.
Find the employee's gross wages before any deductions using the appropriate table. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Determine the amount of the advance EIC payment shown in the appropriate table for the amount of wages paid.
If you do not want to use the wage bracket tables to figure how much to include in an employee's wages for the advance EIC payment, you can use the percentage method based on the appropriate rate table on pages 27 and 28.
Find the employee's gross wages before any deductions in the appropriate table on pages 27 and 28. There are different tables for (a) single or head of household, (b) married without spouse filing certificate, and (c) married with both spouses filing certificates. Find the advance EIC payment shown in the appropriate table for the amount of wages paid.
The income tax withholding amounts in the wage bracket tables (pages 7-26) have been rounded to whole-dollar amounts.
When employers use the percentage method tables (pages 5-6) or an alternative method of income tax withholding table, the tax for the pay period may be rounded to the nearest dollar.
The wage bracket tables for advance EIC payments (pages 29-35) have also been rounded to whole-dollar amounts. If you use the tables for percentage method of advance EIC payments (pages 27-28), the payments may be rounded to the nearest dollar.
Tables for Percentage Method of Withholding
|
(For Wages Paid Through December 2009)
|
| TABLE 1—WEEKLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
||||||
| Not over $138 | $0 | Not over $303 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $138 | —$200 | 10% | —$138 | $303 | —$470 | 10% | —$303 | ||
| $200 | —$696 | $6.20 plus 15% | —$200 | $470 | —$1,455 | $16.70 plus 15% | —$470 | ||
| $696 | —$1,279 | $80.60 plus 25% | —$696 | $1,455 | —$2,272 | $164.45 plus 25% | —$1,455 | ||
| $1,279 | —$3,338 | $226.35 plus 28% | —$1,279 | $2,272 | —$4,165 | $368.70 plus 28% | —$2,272 | ||
| $3,338 | —$7,212 | $802.87 plus 33% | —$3,338 | $4,165 | —$7,321 | $898.74 plus 33% | —$4,165 | ||
| $7,212 | $2,081.29 plus 35% | —$7,212 | $7,321 | $1,940.22 plus 35% | —$7,321 | ||||
| TABLE 2—BIWEEKLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
||||||
| Not over $276 | $0 | Not over $606 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $276 | —$400 | 10% | —$276 | $606 | —$940 | 10% | —$606 | ||
| $400 | —$1,392 | $12.40 plus 15% | —$400 | $940 | —$2,910 | $33.40 plus 15% | —$940 | ||
| $1,392 | —$2,559 | $161.20 plus 25% | —$1,392 | $2,910 | —$4,543 | $328.90 plus 25% | —$2,910 | ||
| $2,559 | —$6,677 | $452.95 plus 28% | —$2,559 | $4,543 | —$8,331 | $737.15 plus 28% | —$4,543 | ||
| $6,677 | —$14,423 | $1,605.99 plus 33% | —$6,677 | $8,331 | —$14,642 | $1,797.79 plus 33% | —$8,331 | ||
| $14,423 | $4,162.17 plus 35% | —$14,423 | $14,642 | $3,880.42 plus 35% | —$14,642 | ||||
| TABLE 3—SEMIMONTHLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
||||||
| Not over $299 | $0 | Not over $656 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $299 | —$433 | 10% | —$299 | $656 | —$1,019 | 10% | —$656 | ||
| $433 | —$1,508 | $13.40 plus 15% | —$433 | $1,019 | —$3,152 | $36.30 plus 15% | —$1,019 | ||
| $1,508 | —$2,772 | $174.65 plus 25% | —$1,508 | $3,152 | —$4,922 | $356.25 plus 25% | —$3,152 | ||
| $2,772 | —$7,233 | $490.65 plus 28% | —$2,772 | $4,922 | —$9,025 | $798.75 plus 28% | —$4,922 | ||
| $7,233 | —$15,625 | $1,739.73 plus 33% | —$7,233 | $9,025 | —$15,863 | $1,947.59 plus 33% | —$9,025 | ||
| $15,625 | $4,509.09 plus 35% | —$15,625 | $15,863 | $4,204.13 plus 35% | —$15,863 | ||||
| TABLE 4—MONTHLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
||||||
| Not over $598 | $0 | Not over $1,313 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $598 | —$867 | 10% | —$598 | $1,313 | —$2,038 | 10% | —$1,313 | ||
| $867 | —$3,017 | $26.90 plus 15% | —$867 | $2,038 | —$6,304 | $72.50 plus 15% | —$2,038 | ||
| $3,017 | —$5,544 | $349.40 plus 25% | —$3,017 | $6,304 | —$9,844 | $712.40 plus 25% | —$6,304 | ||
| $5,544 | —$14,467 | $981.15 plus 28% | —$5,544 | $9,844 | —$18,050 | $1,597.40 plus 28% | —$9,844 | ||
| $14,467 | —$31,250 | $3,479.59 plus 33% | —$14,467 | $18,050 | —$31,725 | $3,895.08 plus 33% | —$18,050 | ||
| $31,250 | $9,017.98 plus 35% | —$31,250 | $31,725 | $8,407.83 plus 35% | —$31,725 | ||||
Tables for Percentage Method of Withholding (continued)
|
(For Wages Paid Through December 2009)
|
| TABLE 5—QUARTERLY Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
||||||
| Not over $1,795 | $0 | Not over $3,938 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $1,795 | —$2,600 | 10% | —$1,795 | $3,938 | —$6,113 | 10% | —$3,938 | ||
| $2,600 | —$9,050 | $80.50 plus 15% | —$2,600 | $6,113 | —$18,913 | $217.50 plus 15% | —$6,113 | ||
| $9,050 | —$16,633 | $1,048.00 plus 25% | —$9,050 | $18,913 | —$29,533 | $2,137.50 plus 25% | —$18,913 | ||
| $16,633 | —$43,400 | $2,943.75 plus 28% | —$16,633 | $29,533 | —$54,150 | $4,792.50 plus 28% | —$29,533 | ||
| $43,400 | —$93,750 | $10,438.51 plus 33% | —$43,400 | $54,150 | —$95,175 | $11,685.26 plus 33% | —$54,150 | ||
| $93,750 | $27,054.01 plus 35% | —$93,750 | $95,175 | $25,223.51 plus 35% | —$95,175 | ||||
| TABLE 6—SEMIANNUAL Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
||||||
| Not over $3,590 | $0 | Not over $7,875 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $3,590 | —$5,200 | 10% | —$3,590 | $7,875 | —$12,225 | 10% | —$7,875 | ||
| $5,200 | —$18,100 | $161.00 plus 15% | —$5,200 | $12,225 | —$37,825 | $435.00 plus 15% | —$12,225 | ||
| $18,100 | —$33,265 | $2,096.00 plus 25% | —$18,100 | $37,825 | —$59,065 | $4,275.00 plus 25% | —$37,825 | ||
| $33,265 | —$86,800 | $5,887.25 plus 28% | —$33,265 | $59,065 | —$108,300 | $9,585.00 plus 28% | —$59,065 | ||
| $86,800 | —$187,500 | $20,877.05 plus 33% | —$86,800 | $108,300 | —$190,350 | $23,370.80 plus 33% | —$108,300 | ||
| $187,500 | $54,108.05 plus 35% | —$187,500 | $190,350 | $50,447.30 plus 35% | —$190,350 | ||||
| TABLE 7—ANNUAL Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) is: | The amount of income tax to withhold is: |
If the amount of wages (after subtracting withholding allowances) is: |
The amount of income tax to withhold is: |
||||||
| Not over $7,180 | $0 | Not over $15,750 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $7,180 | —$10,400 | 10% | —$7,180 | $15,750 | —$24,450 | 10% | —$15,750 | ||
| $10,400 | —$36,200 | $322.00 plus 15% | —$10,400 | $24,450 | —$75,650 | $870.00 plus 15% | —$24,450 | ||
| $36,200 | —$66,530 | $4,192.00 plus 25% | —$36,200 | $75,650 | —$118,130 | $8,550.00 plus 25% | —$75,650 | ||
| $66,530 | —$173,600 | $11,774.50 plus 28% | —$66,530 | $118,130 | —$216,600 | $19,170.00 plus 28% | —$118,130 | ||
| $173,600 | —$375,000 | $41,754.10 plus 33% | —$173,600 | $216,600 | —$380,700 | $46,741.60 plus 33% | —$216,600 | ||
| $375,000 | $108,216.10 plus 35% | —$375,000 | $380,700 | $100,894.60 plus 35% | —$380,700 | ||||
| TABLE 8—DAILY or MISCELLANEOUS Payroll Period | |||||||||
| (a) SINGLE person (including head of household)— | (b) MARRIED person— | ||||||||
| If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: | The amount of income tax to withhold per day is: |
If the amount of wages (after subtracting withholding allowances) divided by the number of days in the payroll period is: | The amount of income tax to withhold per day is: |
||||||
| Not over $27.60 | $0 | Not over $60.60 | $0 | ||||||
| Over— | But not over— | of excess over— | Over— | But not over— | of excess over— | ||||
| $27.60 | —$40.00 | 10% | —$27.60 | $60.60 | —$94.00 | 10% | —$60.60 | ||
| $40.00 | —$139.20 | $1.24 plus 15% | —$40.00 | $94.00 | —$291.00 | $3.34 plus 15% | —$94.00 | ||
| $139.20 | —$255.90 | $16.12 plus 25% | —$139.20 | $291.00 | —$454.30 | $32.89 plus 25% | —$291.00 | ||
| $255.90 | —$667.70 | $45.30 plus 28% | —$255.90 | $454.30 | —$833.10 | $73.72 plus 28% | —$454.30 | ||
| $667.70 | —$1,442.30 | $160.60 plus 33% | —$667.70 | $833.10 | —$1,464.20 | $179.78 plus 33% | —$833.10 | ||
| $1,442.30 | $416.22 plus 35% | —$1,442.30 | $1,464.20 | $388.04 plus 35% | —$1,464.20 | ||||
SINGLE Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $145 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 145 | 150 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 150 | 155 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 155 | 160 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 160 | 165 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 165 | 170 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 170 | 175 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 175 | 180 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 180 | 185 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 185 | 190 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 190 | 195 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 195 | 200 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 200 | 210 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 210 | 220 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 220 | 230 | 10 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 230 | 240 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 240 | 250 | 13 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 250 | 260 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 260 | 270 | 16 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 270 | 280 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 280 | 290 | 19 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 20 | 10 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 22 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 23 | 13 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 25 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 26 | 16 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 28 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 29 | 19 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 31 | 20 | 10 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 32 | 22 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 34 | 23 | 13 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 35 | 25 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 37 | 26 | 16 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 38 | 28 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 40 | 29 | 19 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 41 | 31 | 20 | 10 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 43 | 32 | 22 | 11 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 44 | 34 | 23 | 13 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 46 | 35 | 25 | 14 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 47 | 37 | 26 | 16 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 49 | 38 | 28 | 17 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 50 | 40 | 29 | 19 | 8 | 1 | 0 | 0 | 0 | 0 | 0 |
| 500 | 510 | 52 | 41 | 31 | 20 | 10 | 2 | 0 | 0 | 0 | 0 | 0 |
| 510 | 520 | 53 | 43 | 32 | 22 | 11 | 3 | 0 | 0 | 0 | 0 | 0 |
| 520 | 530 | 55 | 44 | 34 | 23 | 13 | 4 | 0 | 0 | 0 | 0 | 0 |
| 530 | 540 | 56 | 46 | 35 | 25 | 14 | 5 | 0 | 0 | 0 | 0 | 0 |
| 540 | 550 | 58 | 47 | 37 | 26 | 16 | 6 | 0 | 0 | 0 | 0 | 0 |
| 550 | 560 | 59 | 49 | 38 | 28 | 17 | 7 | 0 | 0 | 0 | 0 | 0 |
| 560 | 570 | 61 | 50 | 40 | 29 | 19 | 8 | 1 | 0 | 0 | 0 | 0 |
| 570 | 580 | 62 | 52 | 41 | 31 | 20 | 10 | 2 | 0 | 0 | 0 | 0 |
| 580 | 590 | 64 | 53 | 43 | 32 | 22 | 11 | 3 | 0 | 0 | 0 | 0 |
| 590 | 600 | 65 | 55 | 44 | 34 | 23 | 13 | 4 | 0 | 0 | 0 | 0 |
| 600 | 610 | 67 | 56 | 46 | 35 | 25 | 14 | 5 | 0 | 0 | 0 | 0 |
| 610 | 620 | 68 | 58 | 47 | 37 | 26 | 16 | 6 | 0 | 0 | 0 | 0 |
| 620 | 630 | 70 | 59 | 49 | 38 | 28 | 17 | 7 | 0 | 0 | 0 | 0 |
| 630 | 640 | 71 | 61 | 50 | 40 | 29 | 19 | 8 | 1 | 0 | 0 | 0 |
| 640 | 650 | 73 | 62 | 52 | 41 | 31 | 20 | 10 | 2 | 0 | 0 | 0 |
| 650 | 660 | 74 | 64 | 53 | 43 | 32 | 22 | 11 | 3 | 0 | 0 | 0 |
| 660 | 670 | 76 | 65 | 55 | 44 | 34 | 23 | 13 | 4 | 0 | 0 | 0 |
| 670 | 680 | 77 | 67 | 56 | 46 | 35 | 25 | 14 | 5 | 0 | 0 | 0 |
| 680 | 690 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 6 | 0 | 0 | 0 |
| 690 | 700 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 7 | 0 | 0 | 0 |
| 700 | 710 | 83 | 71 | 61 | 50 | 40 | 29 | 19 | 8 | 1 | 0 | 0 |
| 710 | 720 | 85 | 73 | 62 | 52 | 41 | 31 | 20 | 10 | 2 | 0 | 0 |
| 720 | 730 | 88 | 74 | 64 | 53 | 43 | 32 | 22 | 11 | 3 | 0 | 0 |
| 730 | 740 | 90 | 76 | 65 | 55 | 44 | 34 | 23 | 13 | 4 | 0 | 0 |
| 740 | 750 | 93 | 77 | 67 | 56 | 46 | 35 | 25 | 14 | 5 | 0 | 0 |
| 750 | 760 | 95 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 6 | 0 | 0 |
| 760 | 770 | 98 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 7 | 0 | 0 |
| 770 | 780 | 100 | 83 | 71 | 61 | 50 | 40 | 29 | 19 | 8 | 1 | 0 |
| $780 | $790 | $103 | $85 | $73 | $62 | $52 | $41 | $31 | $20 | $10 | $2 | $0 |
| 790 | 800 | 105 | 88 | 74 | 64 | 53 | 43 | 32 | 22 | 11 | 3 | 0 |
| 800 | 810 | 108 | 90 | 76 | 65 | 55 | 44 | 34 | 23 | 13 | 4 | 0 |
| 810 | 820 | 110 | 93 | 77 | 67 | 56 | 46 | 35 | 25 | 14 | 5 | 0 |
| 820 | 830 | 113 | 95 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 6 | 0 |
| 830 | 840 | 115 | 98 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 7 | 0 |
| 840 | 850 | 118 | 100 | 83 | 71 | 61 | 50 | 40 | 29 | 19 | 8 | 1 |
| 850 | 860 | 120 | 103 | 85 | 73 | 62 | 52 | 41 | 31 | 20 | 10 | 2 |
| 860 | 870 | 123 | 105 | 88 | 74 | 64 | 53 | 43 | 32 | 22 | 11 | 3 |
| 870 | 880 | 125 | 108 | 90 | 76 | 65 | 55 | 44 | 34 | 23 | 13 | 4 |
| 880 | 890 | 128 | 110 | 93 | 77 | 67 | 56 | 46 | 35 | 25 | 14 | 5 |
| 890 | 900 | 130 | 113 | 95 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 6 |
| 900 | 910 | 133 | 115 | 98 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 7 |
| 910 | 920 | 135 | 118 | 100 | 83 | 71 | 61 | 50 | 40 | 29 | 19 | 8 |
| 920 | 930 | 138 | 120 | 103 | 85 | 73 | 62 | 52 | 41 | 31 | 20 | 10 |
| 930 | 940 | 140 | 123 | 105 | 88 | 74 | 64 | 53 | 43 | 32 | 22 | 11 |
| 940 | 950 | 143 | 125 | 108 | 90 | 76 | 65 | 55 | 44 | 34 | 23 | 13 |
| 950 | 960 | 145 | 128 | 110 | 93 | 77 | 67 | 56 | 46 | 35 | 25 | 14 |
| 960 | 970 | 148 | 130 | 113 | 95 | 79 | 68 | 58 | 47 | 37 | 26 | 16 |
| 970 | 980 | 150 | 133 | 115 | 98 | 80 | 70 | 59 | 49 | 38 | 28 | 17 |
| 980 | 990 | 153 | 135 | 118 | 100 | 83 | 71 | 61 | 50 | 40 | 29 | 19 |
| 990 | 1,000 | 155 | 138 | 120 | 103 | 85 | 73 | 62 | 52 | 41 | 31 | 20 |
| 1,000 | 1,010 | 158 | 140 | 123 | 105 | 88 | 74 | 64 | 53 | 43 | 32 | 22 |
| 1,010 | 1,020 | 160 | 143 | 125 | 108 | 90 | 76 | 65 | 55 | 44 | 34 | 23 |
| 1,020 | 1,030 | 163 | 145 | 128 | 110 | 93 | 77 | 67 | 56 | 46 | 35 | 25 |
| 1,030 | 1,040 | 165 | 148 | 130 | 113 | 95 | 79 | 68 | 58 | 47 | 37 | 26 |
| 1,040 | 1,050 | 168 | 150 | 133 | 115 | 98 | 80 | 70 | 59 | 49 | 38 | 28 |
| 1,050 | 1,060 | 170 | 153 | 135 | 118 | 100 | 83 | 71 | 61 | 50 | 40 | 29 |
| 1,060 | 1,070 | 173 | 155 | 138 | 120 | 103 | 85 | 73 | 62 | 52 | 41 | 31 |
| 1,070 | 1,080 | 175 | 158 | 140 | 123 | 105 | 88 | 74 | 64 | 53 | 43 | 32 |
| 1,080 | 1,090 | 178 | 160 | 143 | 125 | 108 | 90 | 76 | 65 | 55 | 44 | 34 |
| 1,090 | 1,100 | 180 | 163 | 145 | 128 | 110 | 93 | 77 | 67 | 56 | 46 | 35 |
| 1,100 | 1,110 | 183 | 165 | 148 | 130 | 113 | 95 | 79 | 68 | 58 | 47 | 37 |
| 1,110 | 1,120 | 185 | 168 | 150 | 133 | 115 | 98 | 80 | 70 | 59 | 49 | 38 |
| 1,120 | 1,130 | 188 | 170 | 153 | 135 | 118 | 100 | 83 | 71 | 61 | 50 | 40 |
| 1,130 | 1,140 | 190 | 173 | 155 | 138 | 120 | 103 | 85 | 73 | 62 | 52 | 41 |
| 1,140 | 1,150 | 193 | 175 | 158 | 140 | 123 | 105 | 88 | 74 | 64 | 53 | 43 |
| 1,150 | 1,160 | 195 | 178 | 160 | 143 | 125 | 108 | 90 | 76 | 65 | 55 | 44 |
| 1,160 | 1,170 | 198 | 180 | 163 | 145 | 128 | 110 | 93 | 77 | 67 | 56 | 46 |
| 1,170 | 1,180 | 200 | 183 | 165 | 148 | 130 | 113 | 95 | 79 | 68 | 58 | 47 |
| 1,180 | 1,190 | 203 | 185 | 168 | 150 | 133 | 115 | 98 | 80 | 70 | 59 | 49 |
| 1,190 | 1,200 | 205 | 188 | 170 | 153 | 135 | 118 | 100 | 82 | 71 | 61 | 50 |
| 1,200 | 1,210 | 208 | 190 | 173 | 155 | 138 | 120 | 103 | 85 | 73 | 62 | 52 |
| 1,210 | 1,220 | 210 | 193 | 175 | 158 | 140 | 123 | 105 | 87 | 74 | 64 | 53 |
| 1,220 | 1,230 | 213 | 195 | 178 | 160 | 143 | 125 | 108 | 90 | 76 | 65 | 55 |
| 1,230 | 1,240 | 215 | 198 | 180 | 163 | 145 | 128 | 110 | 92 | 77 | 67 | 56 |
| 1,240 | 1,250 | 218 | 200 | 183 | 165 | 148 | 130 | 113 | 95 | 79 | 68 | 58 |
| $1,250 and over | Use Table 1(a) for a SINGLE person on page 5. Also see the instructions on page 3. | |||||||||||
MARRIED Persons—WEEKLY Payroll Period (For Wages Paid Through December 2009)
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $310 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 310 | 320 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 19 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 20 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 510 | 22 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 510 | 520 | 23 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 530 | 25 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 530 | 540 | 26 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 550 | 28 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 550 | 560 | 29 | 19 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 570 | 31 | 20 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 570 | 580 | 32 | 22 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 590 | 34 | 23 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 590 | 600 | 35 | 25 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 610 | 37 | 26 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 610 | 620 | 38 | 28 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 630 | 40 | 29 | 19 | 11 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 630 | 640 | 41 | 31 | 20 | 12 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 650 | 43 | 32 | 22 | 13 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 650 | 660 | 44 | 34 | 23 | 14 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 670 | 46 | 35 | 25 | 15 | 8 | 1 | 0 | 0 | 0 | 0 | 0 |
| 670 | 680 | 47 | 37 | 26 | 16 | 9 | 2 | 0 | 0 | 0 | 0 | 0 |
| 680 | 690 | 49 | 38 | 28 | 17 | 10 | 3 | 0 | 0 | 0 | 0 | 0 |
| 690 | 700 | 50 | 40 | 29 | 19 | 11 | 4 | 0 | 0 | 0 | 0 | 0 |
| 700 | 710 | 52 | 41 | 31 | 20 | 12 | 5 | 0 | 0 | 0 | 0 | 0 |
| 710 | 720 | 53 | 43 | 32 | 22 | 13 | 6 | 0 | 0 | 0 | 0 | 0 |
| 720 | 730 | 55 | 44 | 34 | 23 | 14 | 7 | 0 | 0 | 0 | 0 | 0 |
| 730 | 740 | 56 | 46 | 35 | 25 | 15 | 8 | 1 | 0 | 0 | 0 | 0 |
| 740 | 750 | 58 | 47 | 37 | 26 | 16 | 9 | 2 | 0 | 0 | 0 | 0 |
| 750 | 760 | 59 | 49 | 38 | 28 | 17 | 10 | 3 | 0 | 0 | 0 | 0 |
| 760 | 770 | 61 | 50 | 40 | 29 | 19 | 11 | 4 | 0 | 0 | 0 | 0 |
| 770 | 780 | 62 | 52 | 41 | 31 | 20 | 12 | 5 | 0 | 0 | 0 | 0 |
| 780 | 790 | 64 | 53 | 43 | 32 | 22 | 13 | 6 | 0 | 0 | 0 | 0 |
| 790 | 800 | 65 | 55 | 44 | 34 | 23 | 14 | 7 | 0 | 0 | 0 | 0 |
| 800 | 810 | 67 | 56 | 46 | 35 | 25 | 15 | 8 | 1 | 0 | 0 | 0 |
| 810 | 820 | 68 | 58 | 47 | 37 | 26 | 16 | 9 | 2 | 0 | 0 | 0 |
| 820 | 830 | 70 | 59 | 49 | 38 | 28 | 17 | 10 | 3 | 0 | 0 | 0 |
| 830 | 840 | 71 | 61 | 50 | 40 | 29 | 19 | 11 | 4 | 0 | 0 | 0 |
| 840 | 850 | 73 | 62 | 52 | 41 | 31 | 20 | 12 | 5 | 0 | 0 | 0 |
| 850 | 860 | 74 | 64 | 53 | 43 | 32 | 22 | 13 | 6 | 0 | 0 | 0 |
| 860 | 870 | 76 | 65 | 55 | 44 | 34 | 23 | 14 | 7 | 0 | 0 | 0 |
| 870 | 880 | 77 | 67 | 56 | 46 | 35 | 25 | 15 | 8 | 1 | 0 | 0 |
| 880 | 890 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 9 | 2 | 0 | 0 |
| 890 | 900 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 10 | 3 | 0 | 0 |
| 900 | 910 | 82 | 71 | 61 | 50 | 40 | 29 | 19 | 11 | 4 | 0 | 0 |
| 910 | 920 | 83 | 73 | 62 | 52 | 41 | 31 | 20 | 12 | 5 | 0 | 0 |
| 920 | 930 | 85 | 74 | 64 | 53 | 43 | 32 | 22 | 13 | 6 | 0 | 0 |
| 930 | 940 | 86 | 76 | 65 | 55 | 44 | 34 | 23 | 14 | 7 | 0 | 0 |
| 940 | 950 | 88 | 77 | 67 | 56 | 46 | 35 | 25 | 15 | 8 | 1 | 0 |
| 950 | 960 | 89 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 9 | 2 | 0 |
| 960 | 970 | 91 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 10 | 3 | 0 |
| 970 | 980 | 92 | 82 | 71 | 61 | 50 | 40 | 29 | 19 | 11 | 4 | 0 |
| 980 | 990 | 94 | 83 | 73 | 62 | 52 | 41 | 31 | 20 | 12 | 5 | 0 |
| 990 | 1,000 | 95 | 85 | 74 | 64 | 53 | 43 | 32 | 22 | 13 | 6 | 0 |
| $1,000 | $1,010 | $97 | $86 | $76 | $65 | $55 | $44 | $34 | $23 | $14 | $7 | $0 |
| 1,010 | 1,020 | 98 | 88 | 77 | 67 | 56 | 46 | 35 | 25 | 15 | 8 | 1 |
| 1,020 | 1,030 | 100 | 89 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 9 | 2 |
| 1,030 | 1,040 | 101 | 91 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 10 | 3 |
| 1,040 | 1,050 | 103 | 92 | 82 | 71 | 61 | 50 | 40 | 29 | 19 | 11 | 4 |
| 1,050 | 1,060 | 104 | 94 | 83 | 73 | 62 | 52 | 41 | 31 | 20 | 12 | 5 |
| 1,060 | 1,070 | 106 | 95 | 85 | 74 | 64 | 53 | 43 | 32 | 22 | 13 | 6 |
| 1,070 | 1,080 | 107 | 97 | 86 | 76 | 65 | 55 | 44 | 34 | 23 | 14 | 7 |
| 1,080 | 1,090 | 109 | 98 | 88 | 77 | 67 | 56 | 46 | 35 | 25 | 15 | 8 |
| 1,090 | 1,100 | 110 | 100 | 89 | 79 | 68 | 58 | 47 | 37 | 26 | 16 | 9 |
| 1,100 | 1,110 | 112 | 101 | 91 | 80 | 70 | 59 | 49 | 38 | 28 | 17 | 10 |
| 1,110 | 1,120 | 113 | 103 | 92 | 82 | 71 | 61 | 50 | 40 | 29 | 19 | 11 |
| 1,120 | 1,130 | 115 | 104 | 94 | 83 | 73 | 62 | 52 | 41 | 31 | 20 | 12 |
| 1,130 | 1,140 | 116 | 106 | 95 | 85 | 74 | 64 | 53 | 43 | 32 | 22 | 13 |
| 1,140 | 1,150 | 118 | 107 | 97 | 86 | 76 | 65 | 55 | 44 | 34 | 23 | 14 |
| 1,150 | 1,160 | 119 | 109 | 98 | 88 | 77 | 67 | 56 | 46 | 35 | 25 | 15 |
| 1,160 | 1,170 | 121 | 110 | 100 | 89 | 79 | 68 | 58 | 47 | 37 | 26 | 16 |
| 1,170 | 1,180 | 122 | 112 | 101 | 91 | 80 | 70 | 59 | 49 | 38 | 28 | 17 |
| 1,180 | 1,190 | 124 | 113 | 103 | 92 | 82 | 71 | 61 | 50 | 40 | 29 | 19 |
| 1,190 | 1,200 | 125 | 115 | 104 | 94 | 83 | 73 | 62 | 52 | 41 | 31 | 20 |
| 1,200 | 1,210 | 127 | 116 | 106 | 95 | 85 | 74 | 64 | 53 | 43 | 32 | 22 |
| 1,210 | 1,220 | 128 | 118 | 107 | 97 | 86 | 76 | 65 | 55 | 44 | 34 | 23 |
| 1,220 | 1,230 | 130 | 119 | 109 | 98 | 88 | 77 | 67 | 56 | 46 | 35 | 25 |
| 1,230 | 1,240 | 131 | 121 | 110 | 100 | 89 | 79 | 68 | 58 | 47 | 37 | 26 |
| 1,240 | 1,250 | 133 | 122 | 112 | 101 | 91 | 80 | 70 | 59 | 49 | 38 | 28 |
| 1,250 | 1,260 | 134 | 124 | 113 | 103 | 92 | 82 | 71 | 61 | 50 | 40 | 29 |
| 1,260 | 1,270 | 136 | 125 | 115 | 104 | 94 | 83 | 73 | 62 | 52 | 41 | 31 |
| 1,270 | 1,280 | 137 | 127 | 116 | 106 | 95 | 85 | 74 | 64 | 53 | 43 | 32 |
| 1,280 | 1,290 | 139 | 128 | 118 | 107 | 97 | 86 | 76 | 65 | 55 | 44 | 34 |
| 1,290 | 1,300 | 140 | 130 | 119 | 109 | 98 | 88 | 77 | 67 | 56 | 46 | 35 |
| 1,300 | 1,310 | 142 | 131 | 121 | 110 | 100 | 89 | 79 | 68 | 58 | 47 | 37 |
| 1,310 | 1,320 | 143 | 133 | 122 | 112 | 101 | 91 | 80 | 70 | 59 | 49 | 38 |
| 1,320 | 1,330 | 145 | 134 | 124 | 113 | 103 | 92 | 82 | 71 | 61 | 50 | 40 |
| 1,330 | 1,340 | 146 | 136 | 125 | 115 | 104 | 94 | 83 | 73 | 62 | 52 | 41 |
| 1,340 | 1,350 | 148 | 137 | 127 | 116 | 106 | 95 | 85 | 74 | 64 | 53 | 43 |
| 1,350 | 1,360 | 149 | 139 | 128 | 118 | 107 | 97 | 86 | 76 | 65 | 55 | 44 |
| 1,360 | 1,370 | 151 | 140 | 130 | 119 | 109 | 98 | 88 | 77 | 67 | 56 | 46 |
| 1,370 | 1,380 | 152 | 142 | 131 | 121 | 110 | 100 | 89 | 79 | 68 | 58 | 47 |
| 1,380 | 1,390 | 154 | 143 | 133 | 122 | 112 | 101 | 91 | 80 | 70 | 59 | 49 |
| 1,390 | 1,400 | 155 | 145 | 134 | 124 | 113 | 103 | 92 | 82 | 71 | 61 | 50 |
| $1,400 and over | Use Table 1(b) for a MARRIED person on page 5. Also see the instructions on page 3. | |||||||||||
SINGLE Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $280 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 280 | 290 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 290 | 300 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 300 | 310 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 16 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 18 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 19 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 21 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 22 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 24 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 25 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 27 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 29 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 32 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 35 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 38 | 17 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 41 | 20 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 44 | 23 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 47 | 26 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 50 | 29 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 53 | 32 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 56 | 35 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 59 | 38 | 17 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 62 | 41 | 20 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 65 | 44 | 23 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 68 | 47 | 26 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 71 | 50 | 29 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 74 | 53 | 32 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 77 | 56 | 35 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 80 | 59 | 38 | 17 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 83 | 62 | 41 | 20 | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 86 | 65 | 44 | 23 | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 89 | 68 | 47 | 26 | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 92 | 71 | 50 | 29 | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 95 | 74 | 53 | 32 | 11 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 98 | 77 | 56 | 35 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1,000 | 101 | 80 | 59 | 38 | 17 | 1 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,020 | 104 | 83 | 62 | 41 | 20 | 3 | 0 | 0 | 0 | 0 | 0 |
| 1,020 | 1,040 | 107 | 86 | 65 | 44 | 23 | 5 | 0 | 0 | 0 | 0 | 0 |
| 1,040 | 1,060 | 110 | 89 | 68 | 47 | 26 | 7 | 0 | 0 | 0 | 0 | 0 |
| 1,060 | 1,080 | 113 | 92 | 71 | 50 | 29 | 9 | 0 | 0 | 0 | 0 | 0 |
| 1,080 | 1,100 | 116 | 95 | 74 | 53 | 32 | 11 | 0 | 0 | 0 | 0 | 0 |
| 1,100 | 1,120 | 119 | 98 | 77 | 56 | 35 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1,120 | 1,140 | 122 | 101 | 80 | 59 | 38 | 17 | 1 | 0 | 0 | 0 | 0 |
| 1,140 | 1,160 | 125 | 104 | 83 | 62 | 41 | 20 | 3 | 0 | 0 | 0 | 0 |
| 1,160 | 1,180 | 128 | 107 | 86 | 65 | 44 | 23 | 5 | 0 | 0 | 0 | 0 |
| 1,180 | 1,200 | 131 | 110 | 89 | 68 | 47 | 26 | 7 | 0 | 0 | 0 | 0 |
| 1,200 | 1,220 | 134 | 113 | 92 | 71 | 50 | 29 | 9 | 0 | 0 | 0 | 0 |
| 1,220 | 1,240 | 137 | 116 | 95 | 74 | 53 | 32 | 11 | 0 | 0 | 0 | 0 |
| 1,240 | 1,260 | 140 | 119 | 98 | 77 | 56 | 35 | 14 | 0 | 0 | 0 | 0 |
| 1,260 | 1,280 | 143 | 122 | 101 | 80 | 59 | 38 | 17 | 1 | 0 | 0 | 0 |
| 1,280 | 1,300 | 146 | 125 | 104 | 83 | 62 | 41 | 20 | 3 | 0 | 0 | 0 |
| 1,300 | 1,320 | 149 | 128 | 107 | 86 | 65 | 44 | 23 | 5 | 0 | 0 | 0 |
| 1,320 | 1,340 | 152 | 131 | 110 | 89 | 68 | 47 | 26 | 7 | 0 | 0 | 0 |
| 1,340 | 1,360 | 155 | 134 | 113 | 92 | 71 | 50 | 29 | 9 | 0 | 0 | 0 |
| 1,360 | 1,380 | 158 | 137 | 116 | 95 | 74 | 53 | 32 | 11 | 0 | 0 | 0 |
| 1,380 | 1,400 | 161 | 140 | 119 | 98 | 77 | 56 | 35 | 13 | 0 | 0 | 0 |
| 1,400 | 1,420 | 166 | 143 | 122 | 101 | 80 | 59 | 38 | 16 | 1 | 0 | 0 |
| 1,420 | 1,440 | 171 | 146 | 125 | 104 | 83 | 62 | 41 | 19 | 3 | 0 | 0 |
| $1,440 | $1,460 | $176 | $149 | $128 | $107 | $86 | $65 | $44 | $22 | $5 | $0 | $0 |
| 1,460 | 1,480 | 181 | 152 | 131 | 110 | 89 | 68 | 47 | 25 | 7 | 0 | 0 |
| 1,480 | 1,500 | 186 | 155 | 134 | 113 | 92 | 71 | 50 | 28 | 9 | 0 | 0 |
| 1,500 | 1,520 | 191 | 158 | 137 | 116 | 95 | 74 | 53 | 31 | 11 | 0 | 0 |
| 1,520 | 1,540 | 196 | 161 | 140 | 119 | 98 | 77 | 56 | 34 | 13 | 0 | 0 |
| 1,540 | 1,560 | 201 | 166 | 143 | 122 | 101 | 80 | 59 | 37 | 16 | 1 | 0 |
| 1,560 | 1,580 | 206 | 171 | 146 | 125 | 104 | 83 | 62 | 40 | 19 | 3 | 0 |
| 1,580 | 1,600 | 211 | 176 | 149 | 128 | 107 | 86 | 65 | 43 | 22 | 5 | 0 |
| 1,600 | 1,620 | 216 | 181 | 152 | 131 | 110 | 89 | 68 | 46 | 25 | 7 | 0 |
| 1,620 | 1,640 | 221 | 186 | 155 | 134 | 113 | 92 | 71 | 49 | 28 | 9 | 0 |
| 1,640 | 1,660 | 226 | 191 | 158 | 137 | 116 | 95 | 74 | 52 | 31 | 11 | 0 |
| 1,660 | 1,680 | 231 | 196 | 161 | 140 | 119 | 98 | 77 | 55 | 34 | 13 | 0 |
| 1,680 | 1,700 | 236 | 201 | 165 | 143 | 122 | 101 | 80 | 58 | 37 | 16 | 1 |
| 1,700 | 1,720 | 241 | 206 | 170 | 146 | 125 | 104 | 83 | 61 | 40 | 19 | 3 |
| 1,720 | 1,740 | 246 | 211 | 175 | 149 | 128 | 107 | 86 | 64 | 43 | 22 | 5 |
| 1,740 | 1,760 | 251 | 216 | 180 | 152 | 131 | 110 | 89 | 67 | 46 | 25 | 7 |
| 1,760 | 1,780 | 256 | 221 | 185 | 155 | 134 | 113 | 92 | 70 | 49 | 28 | 9 |
| 1,780 | 1,800 | 261 | 226 | 190 | 158 | 137 | 116 | 95 | 73 | 52 | 31 | 11 |
| 1,800 | 1,820 | 266 | 231 | 195 | 161 | 140 | 119 | 98 | 76 | 55 | 34 | 13 |
| 1,820 | 1,840 | 271 | 236 | 200 | 165 | 143 | 122 | 101 | 79 | 58 | 37 | 16 |
| 1,840 | 1,860 | 276 | 241 | 205 | 170 | 146 | 125 | 104 | 82 | 61 | 40 | 19 |
| 1,860 | 1,880 | 281 | 246 | 210 | 175 | 149 | 128 | 107 | 85 | 64 | 43 | 22 |
| 1,880 | 1,900 | 286 | 251 | 215 | 180 | 152 | 131 | 110 | 88 | 67 | 46 | 25 |
| 1,900 | 1,920 | 291 | 256 | 220 | 185 | 155 | 134 | 113 | 91 | 70 | 49 | 28 |
| 1,920 | 1,940 | 296 | 261 | 225 | 190 | 158 | 137 | 116 | 94 | 73 | 52 | 31 |
| 1,940 | 1,960 | 301 | 266 | 230 | 195 | 161 | 140 | 119 | 97 | 76 | 55 | 34 |
| 1,960 | 1,980 | 306 | 271 | 235 | 200 | 165 | 143 | 122 | 100 | 79 | 58 | 37 |
| 1,980 | 2,000 | 311 | 276 | 240 | 205 | 170 | 146 | 125 | 103 | 82 | 61 | 40 |
| 2,000 | 2,020 | 316 | 281 | 245 | 210 | 175 | 149 | 128 | 106 | 85 | 64 | 43 |
| 2,020 | 2,040 | 321 | 286 | 250 | 215 | 180 | 152 | 131 | 109 | 88 | 67 | 46 |
| 2,040 | 2,060 | 326 | 291 | 255 | 220 | 185 | 155 | 134 | 112 | 91 | 70 | 49 |
| 2,060 | 2,080 | 331 | 296 | 260 | 225 | 190 | 158 | 137 | 115 | 94 | 73 | 52 |
| 2,080 | 2,100 | 336 | 301 | 265 | 230 | 195 | 161 | 140 | 118 | 97 | 76 | 55 |
| $2,100 and over | Use Table 2(a) for a SINGLE person on page 5. Also see the instructions on page 3. | |||||||||||
MARRIED Persons—BIWEEKLY Payroll Period (For Wages Paid Through December 2009)
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $620 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 620 | 640 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 35 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 38 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1,000 | 41 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,020 | 44 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,020 | 1,040 | 47 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,040 | 1,060 | 50 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,060 | 1,080 | 53 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,080 | 1,100 | 56 | 35 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,100 | 1,120 | 59 | 38 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,120 | 1,140 | 62 | 41 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,140 | 1,160 | 65 | 44 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,160 | 1,180 | 68 | 47 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,180 | 1,200 | 71 | 50 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,200 | 1,220 | 74 | 53 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,220 | 1,240 | 77 | 56 | 35 | 20 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,240 | 1,260 | 80 | 59 | 38 | 22 | 8 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,260 | 1,280 | 83 | 62 | 41 | 24 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,280 | 1,300 | 86 | 65 | 44 | 26 | 12 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,300 | 1,320 | 89 | 68 | 47 | 28 | 14 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,320 | 1,340 | 92 | 71 | 50 | 30 | 16 | 2 | 0 | 0 | 0 | 0 | 0 |
| 1,340 | 1,360 | 95 | 74 | 53 | 32 | 18 | 4 | 0 | 0 | 0 | 0 | 0 |
| 1,360 | 1,380 | 98 | 77 | 56 | 35 | 20 | 6 | 0 | 0 | 0 | 0 | 0 |
| 1,380 | 1,400 | 101 | 80 | 59 | 38 | 22 | 8 | 0 | 0 | 0 | 0 | 0 |
| 1,400 | 1,420 | 104 | 83 | 62 | 41 | 24 | 10 | 0 | 0 | 0 | 0 | 0 |
| 1,420 | 1,440 | 107 | 86 | 65 | 44 | 26 | 12 | 0 | 0 | 0 | 0 | 0 |
| 1,440 | 1,460 | 110 | 89 | 68 | 47 | 28 | 14 | 0 | 0 | 0 | 0 | 0 |
| 1,460 | 1,480 | 113 | 92 | 71 | 50 | 30 | 16 | 2 | 0 | 0 | 0 | 0 |
| 1,480 | 1,500 | 116 | 95 | 74 | 53 | 32 | 18 | 4 | 0 | 0 | 0 | 0 |
| 1,500 | 1,520 | 119 | 98 | 77 | 56 | 35 | 20 | 6 | 0 | 0 | 0 | 0 |
| 1,520 | 1,540 | 122 | 101 | 80 | 59 | 38 | 22 | 8 | 0 | 0 | 0 | 0 |
| 1,540 | 1,560 | 125 | 104 | 83 | 62 | 41 | 24 | 10 | 0 | 0 | 0 | 0 |
| 1,560 | 1,580 | 128 | 107 | 86 | 65 | 44 | 26 | 12 | 0 | 0 | 0 | 0 |
| 1,580 | 1,600 | 131 | 110 | 89 | 68 | 47 | 28 | 14 | 0 | 0 | 0 | 0 |
| 1,600 | 1,620 | 134 | 113 | 92 | 71 | 50 | 30 | 16 | 2 | 0 | 0 | 0 |
| 1,620 | 1,640 | 137 | 116 | 95 | 74 | 53 | 32 | 18 | 4 | 0 | 0 | 0 |
| 1,640 | 1,660 | 140 | 119 | 98 | 77 | 56 | 35 | 20 | 6 | 0 | 0 | 0 |
| 1,660 | 1,680 | 143 | 122 | 101 | 80 | 59 | 38 | 22 | 8 | 0 | 0 | 0 |
| 1,680 | 1,700 | 146 | 125 | 104 | 83 | 62 | 41 | 24 | 10 | 0 | 0 | 0 |
| 1,700 | 1,720 | 149 | 128 | 107 | 86 | 65 | 44 | 26 | 12 | 0 | 0 | 0 |
| 1,720 | 1,740 | 152 | 131 | 110 | 89 | 68 | 47 | 28 | 14 | 0 | 0 | 0 |
| 1,740 | 1,760 | 155 | 134 | 113 | 92 | 71 | 50 | 30 | 16 | 2 | 0 | 0 |
| 1,760 | 1,780 | 158 | 137 | 116 | 95 | 74 | 53 | 32 | 18 | 4 | 0 | 0 |
| 1,780 | 1,800 | 161 | 140 | 119 | 98 | 77 | 56 | 35 | 20 | 6 | 0 | 0 |
| 1,800 | 1,820 | 164 | 143 | 122 | 101 | 80 | 59 | 38 | 22 | 8 | 0 | 0 |
| 1,820 | 1,840 | 167 | 146 | 125 | 104 | 83 | 62 | 41 | 24 | 10 | 0 | 0 |
| 1,840 | 1,860 | 170 | 149 | 128 | 107 | 86 | 65 | 44 | 26 | 12 | 0 | 0 |
| 1,860 | 1,880 | 173 | 152 | 131 | 110 | 89 | 68 | 47 | 28 | 14 | 0 | 0 |
| 1,880 | 1,900 | 176 | 155 | 134 | 113 | 92 | 71 | 50 | 30 | 16 | 2 | 0 |
| 1,900 | 1,920 | 179 | 158 | 137 | 116 | 95 | 74 | 53 | 32 | 18 | 4 | 0 |
| 1,920 | 1,940 | 182 | 161 | 140 | 119 | 98 | 77 | 56 | 35 | 20 | 6 | 0 |
| 1,940 | 1,960 | 185 | 164 | 143 | 122 | 101 | 80 | 59 | 38 | 22 | 8 | 0 |
| 1,960 | 1,980 | 188 | 167 | 146 | 125 | 104 | 83 | 62 | 41 | 24 | 10 | 0 |
| 1,980 | 2,000 | 191 | 170 | 149 | 128 | 107 | 86 | 65 | 44 | 26 | 12 | 0 |
| $2,000 | $2,020 | $194 | $173 | $152 | $131 | $110 | $89 | $68 | $47 | $28 | $14 | $0 |
| 2,020 | 2,040 | 197 | 176 | 155 | 134 | 113 | 92 | 71 | 50 | 30 | 16 | 2 |
| 2,040 | 2,060 | 200 | 179 | 158 | 137 | 116 | 95 | 74 | 53 | 32 | 18 | 4 |
| 2,060 | 2,080 | 203 | 182 | 161 | 140 | 119 | 98 | 77 | 56 | 34 | 20 | 6 |
| 2,080 | 2,100 | 206 | 185 | 164 | 143 | 122 | 101 | 80 | 59 | 37 | 22 | 8 |
| 2,100 | 2,120 | 209 | 188 | 167 | 146 | 125 | 104 | 83 | 62 | 40 | 24 | 10 |
| 2,120 | 2,140 | 212 | 191 | 170 | 149 | 128 | 107 | 86 | 65 | 43 | 26 | 12 |
| 2,140 | 2,160 | 215 | 194 | 173 | 152 | 131 | 110 | 89 | 68 | 46 | 28 | 14 |
| 2,160 | 2,180 | 218 | 197 | 176 | 155 | 134 | 113 | 92 | 71 | 49 | 30 | 16 |
| 2,180 | 2,200 | 221 | 200 | 179 | 158 | 137 | 116 | 95 | 74 | 52 | 32 | 18 |
| 2,200 | 2,220 | 224 | 203 | 182 | 161 | 140 | 119 | 98 | 77 | 55 | 34 | 20 |
| 2,220 | 2,240 | 227 | 206 | 185 | 164 | 143 | 122 | 101 | 80 | 58 | 37 | 22 |
| 2,240 | 2,260 | 230 | 209 | 188 | 167 | 146 | 125 | 104 | 83 | 61 | 40 | 24 |
| 2,260 | 2,280 | 233 | 212 | 191 | 170 | 149 | 128 | 107 | 86 | 64 | 43 | 26 |
| 2,280 | 2,300 | 236 | 215 | 194 | 173 | 152 | 131 | 110 | 89 | 67 | 46 | 28 |
| 2,300 | 2,320 | 239 | 218 | 197 | 176 | 155 | 134 | 113 | 92 | 70 | 49 | 30 |
| 2,320 | 2,340 | 242 | 221 | 200 | 179 | 158 | 137 | 116 | 95 | 73 | 52 | 32 |
| 2,340 | 2,360 | 245 | 224 | 203 | 182 | 161 | 140 | 119 | 98 | 76 | 55 | 34 |
| 2,360 | 2,380 | 248 | 227 | 206 | 185 | 164 | 143 | 122 | 101 | 79 | 58 | 37 |
| 2,380 | 2,400 | 251 | 230 | 209 | 188 | 167 | 146 | 125 | 104 | 82 | 61 | 40 |
| 2,400 | 2,420 | 254 | 233 | 212 | 191 | 170 | 149 | 128 | 107 | 85 | 64 | 43 |
| 2,420 | 2,440 | 257 | 236 | 215 | 194 | 173 | 152 | 131 | 110 | 88 | 67 | 46 |
| 2,440 | 2,460 | 260 | 239 | 218 | 197 | 176 | 155 | 134 | 113 | 91 | 70 | 49 |
| 2,460 | 2,480 | 263 | 242 | 221 | 200 | 179 | 158 | 137 | 116 | 94 | 73 | 52 |
| 2,480 | 2,500 | 266 | 245 | 224 | 203 | 182 | 161 | 140 | 119 | 97 | 76 | 55 |
| 2,500 | 2,520 | 269 | 248 | 227 | 206 | 185 | 164 | 143 | 122 | 100 | 79 | 58 |
| 2,520 | 2,540 | 272 | 251 | 230 | 209 | 188 | 167 | 146 | 125 | 103 | 82 | 61 |
| 2,540 | 2,560 | 275 | 254 | 233 | 212 | 191 | 170 | 149 | 128 | 106 | 85 | 64 |
| 2,560 | 2,580 | 278 | 257 | 236 | 215 | 194 | 173 | 152 | 131 | 109 | 88 | 67 |
| 2,580 | 2,600 | 281 | 260 | 239 | 218 | 197 | 176 | 155 | 134 | 112 | 91 | 70 |
| 2,600 | 2,620 | 284 | 263 | 242 | 221 | 200 | 179 | 158 | 137 | 115 | 94 | 73 |
| 2,620 | 2,640 | 287 | 266 | 245 | 224 | 203 | 182 | 161 | 140 | 118 | 97 | 76 |
| 2,640 | 2,660 | 290 | 269 | 248 | 227 | 206 | 185 | 164 | 143 | 121 | 100 | 79 |
| 2,660 | 2,680 | 293 | 272 | 251 | 230 | 209 | 188 | 167 | 146 | 124 | 103 | 82 |
| 2,680 | 2,700 | 296 | 275 | 254 | 233 | 212 | 191 | 170 | 149 | 127 | 106 | 85 |
| $2,700 and over | Use Table 2(b) for a MARRIED person on page 5. Also see the instructions on page 3. | |||||||||||
SINGLE Persons—SEMIMONTHLY Payroll Period (For Wages Paid Through December 2009)
| If the wages are– | And the number of withholding allowances claimed is— | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At least | But less than | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| The amount of income tax to be withheld is— | ||||||||||||
| $0 | $300 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 300 | 310 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 310 | 320 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 320 | 330 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 330 | 340 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 340 | 350 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 350 | 360 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 360 | 370 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 370 | 380 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 380 | 390 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 390 | 400 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 400 | 410 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 410 | 420 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 420 | 430 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 430 | 440 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 440 | 450 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 450 | 460 | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 460 | 470 | 18 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 470 | 480 | 20 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 480 | 490 | 21 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 490 | 500 | 23 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 500 | 520 | 25 | 6 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 520 | 540 | 28 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 540 | 560 | 31 | 10 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 560 | 580 | 34 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 580 | 600 | 37 | 14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 600 | 620 | 40 | 17 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 620 | 640 | 43 | 20 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 640 | 660 | 46 | 23 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 660 | 680 | 49 | 26 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 680 | 700 | 52 | 29 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 700 | 720 | 55 | 32 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 720 | 740 | 58 | 35 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 740 | 760 | 61 | 38 | 15 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 760 | 780 | 64 | 41 | 18 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 780 | 800 | 67 | 44 | 21 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 800 | 820 | 70 | 47 | 24 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 820 | 840 | 73 | 50 | 27 | 7 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 840 | 860 | 76 | 53 | 30 | 9 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 860 | 880 | 79 | 56 | 33 | 11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 880 | 900 | 82 | 59 | 36 | 13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 900 | 920 | 85 | 62 | 39 | 16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 920 | 940 | 88 | 65 | 42 | 19 | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| 940 | 960 | 91 | 68 | 45 | 22 | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
| 960 | 980 | 94 | 71 | 48 | 25 | 6 | 0 | 0 | 0 | 0 | 0 | 0 |
| 980 | 1,000 | 97 | 74 | 51 | 28 | 8 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,000 | 1,020 | 100 | 77 | 54 | 31 | 10 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,020 | 1,040 | 103 | 80 | 57 | 34 | 12 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,040 | 1,060 | 106 | 83 | 60 | 37 | 15 | 0 | 0 | 0 | 0 | 0 | 0 |
| 1,060 | 1,080 | 109 | 86 | 63 | 40 | 18 | 1 | 0 | 0 | 0 | 0 | 0 |
| 1,080 | 1,100 | 112 | 89 | 66 | 43 | 21 | 3 | 0 | 0 | 0 | 0 | 0 |
| 1,100 | 1,120 | 115 | 92 | 69 | 46 | 24 | 5 | 0 | 0 | 0 | 0 | 0 |
| 1,120 | 1,140 | 118 | 95 | 72 | 49 | 27 | 7 | 0 | 0 | 0 | 0 | 0 |
| 1,140 | 1,160 | 121 | 98 | 75 | 52 | 30 | 9 | 0 | 0 | 0 | 0 | 0 |
| 1,160 | 1,180 | 124 | 101 | 78 | 55 | 33 | 11 | 0 | 0 | 0 | 0 | 0 |
| 1,180 | 1,200 | 127 | 104 | 81 | 58 | 36 | 13 | 0 | 0 | 0 | 0 | 0 |
| 1,200 | 1,220 | 130 | 107 | 84 | 61 | 39 | 16 | 0 | 0 | 0 | 0 | 0 |
| 1,220 | 1,240 | 133 | 110 | 87 | 64 | 42 | 19 | 2 | 0 | 0 | 0 | 0 |
| 1,240 | 1,260 | 136 | 113 | 90 | 67 | 45 | 22 | 4 | 0 | 0 | 0 | 0 |
| 1,260 | 1,280 | 139 | 116 | 93 | 70 | 48 | 25 | 6 | 0 | 0 | 0 | 0 |
| 1,280 | 1,300 | 142 | 119 | 96 | 73 | 51 | 28 | 8 | 0 | 0 | 0 | 0 |
| 1,300 | 1,320 | 145 | 122 | 99 | 76 | 54 | 31 | 10 | 0 | 0 | 0 | 0 |
| 1,320 | 1,340 | 148 | 125 | 102 | 79 | 57 | 34 | 12 | 0 | 0 | 0 | 0 |
| 1,340 | 1,360 | 151 | 128 | 105 | 82 | 60 | 37 | 14 | 0 | 0 | 0 | 0 |
| 1,360 | 1,380 | 154 | 131 | 108 | 85 | 63 | 40 | 17 | 1 | 0 | 0 | 0 |
| 1,380 | 1,400 | 157 | 134 | 111 | 88 | 66 | 43 | 20 | 3 | 0 | 0 | 0 |
| 1,400 | 1,420 | 160 | 137 | 114 | 91 | 69 | 46 | 23 | 5 | 0 | 0 | 0 |
| 1,420 | 1,440 | 163 | 140 | 117 | 94 | 72 | 49 | 26 | 7 | 0 | 0 | 0 |
| 1,440 | 1,460 | 166 | 143 | 120 | 97 | 75 | 52 | 29 | 9 | 0 | 0 | 0 |
| 1,460 | 1,480 | 169 | 146 | 123 | 100 | 78 | 55 | 32 | 11 | 0 | 0 | 0 |
| $1,480 | $1,500 | $172 | $149 | $126 | $103 | $81 | $58 | $35 | $13 | $0 | $0 | $0 |
| 1,500 | 1,520 | 175 | 152 | 129 | 106 | 84 | 61 | 38 | 15 | 0 | 0 | 0 |
| 1,520 | 1,540 | 180 | 155 | 132 | 109 | 87 | 64 | 41 | 18 | 1 | 0 | 0 |
| 1,540 | 1,560 | 185 | 158 | 135 | 112 | 90 | 67 | 44 | 21 | 3 | 0 | 0 |
| 1,560 | 1,580 | 190 | 161 | 138 | 115 | 93 | 70 | 47 | 24 | 5 | 0 | 0 |
| 1,580 | 1,600 | 195 | 164 | 141 | 118 | 96 | 73 | 50 | 27 | 7 | 0 | 0 |
| 1,600 | 1,620 | 200 | 167 | 144 | 121 | 99 | 76 | 53 | 30 | 9 | 0 | 0 |
| 1,620 | 1,640 | 205 | 170 | 147 | 124 | 102 | 79 | 56 | 33 | 11 | 0 | 0 |
| 1,640 | 1,660 | 210 | 173 | 150 | 127 | 105 | 82 | 59 | 36 | 13 | 0 | 0 |
| 1,660 | 1,680 | 215 | 177 | 153 | 130 | 108 | 85 | 62 | 39 | 16 | 0 | 0 |
| 1,680 | 1,700 | 220 | 182 | 156 | 133 | 111 | 88 | 65 | 42 | 19 | 2 | 0 |
| 1,700 | 1,720 | 225 | 187 | 159 | 136 | 114 | 91 | 68 | 45 | 22 | 4 | 0 |
| 1,720 | 1,740 | 230 | 192 | 162 | 139 | 117 | 94 | 71 | 48 | 25 | 6 | 0 |
| 1,740 | 1,760 | 235 | 197 | 165 | 142 | 120 | 97 | 74 | 51 | 28 | 8 | 0 |
| 1,760 | 1,780 | 240 | 202 | 168 | 145 | 123 | 100 | 77 | 54 | 31 | 10 | 0 |
| 1,780 | 1,800 | 245 | 207 | 171 | 148 | 126 | 103 | 80 | 57 | 34 | 12 | 0 |
| 1,800 | 1,820 | 250 | 212 | 174 | 151 | 129 | 106 | 83 | 60 | 37 | 15 | 0 |
| 1,820 | 1,840 | 255 | 217 | 179 | 154 | 132 | 109 | 86 | 63 | 40 | 18 | 1 |
| 1,840 | 1,860 | 260 | 222 | 184 | 157 | 135 | 112 | 89 | 66 | 43 | 21 | 3 |
| 1,860 | 1,880 | 265 | 227 | 189 | 160 | 138 | 115 | 92 | 69 | 46 | 24 | 5 |
| 1,880 | 1,900 | 270 | 232 | |||||||||